The failure of the assessor to certify and swear to his assessment roll, or to return it on the day named for its return, shall not affect the validity of the assessment if approved by the board of supervisors.Codes, 1880, § 500; 1892, § 3783; 1906, § 4293; Hemingway's 1917, § 6926; 1930, § 3173; 1942, § 9797.
Mississippi Legal Code